IRS Reporting Items

When initializing the federal information for W-2’s (Federal Information tab, PR W-2 Process), you must specify the standard reporting items that are applicable for your company.

Vista™ by Viewpoint provides a list of standard reporting items each tax year as defined by the Social Security Administration. The following is a list of these standard items, along with additional information about each item, including the W-2 box in which it prints. You can also view a list of these items by pressing F4 in the Items field on the Federal Information tab.

Item

Description

Amt Type

W-2 Code

W-2 Box

1

Federal Wages

S (subj)

1

2

Federal Tax Withheld

A

2

3

Social Security Wages

E (Elig)

3

4

Social Security Tax Withheld

A

4

5

Medicare Wages

E (Elig)

5

6

Medicare Tax Withheld

A

6

7

Social Security Tips

A

7

8

Advance EIC [no longer used]

n/a

9

9

Dependent Care Benefits

A

10

10

Deferred Comp - 401(k)

A

D

12

11

Deferred Comp - 403(b)

A

E

12

12

Deferred Comp - 408(k)(6)

A

F

12

13

Deferred Comp - 457(b)

A

G

12

14

501(c)(18)(D) Tax Exempt Plans

A

H

12

16

Non-qualified 457 Dist/Contrib

A

11

17

Non-qualified non 457

A

11

19

Group Term Life Ins. > $50K

A

C

12

20

Allocated Tips

A

8

21

Uncollected Soc. Sec. on Tips

A

A

12

22

Uncollected Med. Tax on Tips

A

B

12

23

Employer Contributions to MSA

A

R

12

24

Simple Retirement Acct - 408(p)

A

S

12

25

Adoption Expenses

A

T

12

26

Puerto Rico Wages

A

27

Puerto Rico Commissions

A

28

Puerto Rico Allowances

A

29

Puerto Rico Tips

A

30

Puerto Rico Tax Withheld

A

31

Puerto Rico Retirement Fund

A

32

Virgin Islands, Guam ... wages

A

33

Virgin Islands, Guam ... w/h

A

34

Nontaxable Sick Pay

A

J

12

35

Tax on Goldn Parachute Paymnts

A

K

12

36

NontaxReimb Business Expenses

A

L

12

37

Uncollected Soc Sec Ins Tax

A

M

12

38

Uncollected Medicare Ins Tax

A

N

12

39

NontaxReimb Moving Expense

A

P

12

40

Other Line 1

A

14

41

Other Line 2

A

14

42

Nonstatutory stock options

A

V

12

43

Employer Contributions to HSA

A

W

12

44

Deferred Comp – 409A

A

Y

12

45

Income under 409A

A

Z

12

46

Other Line 3

A

14

47

Other Line 4

A

14

48

After-tax Contrib to 401(k)

A

AA

12

49

After-tax Contrib to 403(b)

A

BB

12

51

Other Line 5

A

14

52

Other Line 6

A

14

53

Other Line 7

A

14

54

Other Line 8

A

14

55

Employer-Provided Health Coverage

A

DD

12

56

Benefits under a QSEHRA

A

FF

12